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									   Government of the People's Republic of Bangladesh
             National Board of Revenue
                        Dhaka


    Submission of income tax clearance certificate/income
    tax exemption certificate according to the provision of
    section 107 of Income Tax Ordinance, 1984 for foreign
          nationals at the time of leaving Bangladesh.


Government has decided to implement the provision of submission of income tax
clearance certificate/income tax exemption certificate for foreign nationals leaving
Bangladesh according to the provision of section 107 of Income Tax Ordinance,
1984. The Customs Authority shall be responsible for checking the income tax
clearance certificate/income tax exemption certificate for the foreign nationals at
the time of their departure from Bangladesh. A press release has been issued on
11/3/2002 in this regard. For general information of all concerned, the procedures
and formalities for obtaining income tax clearance certificate/income tax
exemption certificate are given below:

        The following foreign nationals are not required to submit income tax
         clearance certificate/income tax exemption certificate before the
         Customs authority:
         (i)   All members of diplomatic, trade or commercial missions appointed
               by foreign Governments, trade commissioners and consul de carrier
               and all full time employees of such diplomatic missions, trade
               commissioners and consular officers;


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         (ii)      All officers and employees of foreign Government visiting
                   Bangladesh on duty;



         (iii)     The wives and dependants of persons mentioned in serial no. (i) &
                   (ii).

         (vi)      All foreign nationals working as officers/staffs of International
                   Monetary Fund, World Bank, Islamic Development Bank, Asian
                   Development Bank, European Union, Organization of Islamic
                   Conference, South Asian Association for Regional Co-operation and
                   United Nations & it's affiliates.

         (v)       All persons below the age of 18 (eighteen) years;

         (vi)      All persons who have not spent more than ninety days at a time in
                   Bangladesh;

         (vii) All persons who have not spent more than ninety days in any financial
               year in Bangladesh;

         (viii) Woman who gives a declaration to the effect that she is wholly
                dependent upon her husband, parent or guardian and has no
                independent source of income;

         (ix)      Foreign technicians working in any Export Processing Zone in
                   Bangladesh for three years from his/her arrival in Bangladesh;

         (x)       Foreign nationals working in the privet sector power generation in
                   Bangladesh for three years from his/her arrival in Bangladesh.




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        Where to apply for income tax clearance certificate/income tax
         exemption certificate:

         The foreign nationals will have to apply to the following income tax offices
         for obtaining income tax clearance certificate/income tax exemption
         certificate:


           (i)         Where the applicant is an existing assessee, the application is to be
                       addressed to the Deputy Commissioner of Taxes where he is
                       presently assessed;
           (ii)        Where the applicant is not an existing assessee, the application is to
                       be addressed to the following Deputy Commissioner of Taxes;
                       (a) For persons located in Deputy Commissioner of Taxes
                            Dhaka District               Companies Circle-17
                                                         Taxes Zone-6, Dhaka

                                                       Address:
                                                       3/2 Bijoy Nagar
                                                       Dhaka
                                                       Phone: 02-9354273
                       (b)      For persons located in Deputy Commissioner of Taxes
                                Chittagong District    Companies Circle-1
                                                       Taxes Zone-1, Chittagong

                                                       Address:
                                                       CGO Building No. 1
                                                       Ground floor, Agrabad C/A
                                                       Chittagong
                                                       Phone: 031-723716
                       (c)      For persons located in Deputy Commissioner of Taxes
                                Sylhet District        Sylhet Circle-1
                                                       Taxes Zone-Sylhet.

                                                       Address:
                                                       151, Nawab Road
                                                       Kazol Shah
                                                       Sylhet
                                                       Phone: 0821-716411
                       (d)      For persons located in Deputy Commissioner of Taxes
                                Jessore District       Jessore Circle-1
                                                       Taxes Zone-Khulna.


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                                                        Address:
                                                        260, Shah Abdul Karim Road
                                                        Kharki, Jessore
                                                        Phone: 0421-3556
           (iii)        For persons located in other districts, the concerned Deputy
                        Commissioner of Taxes of that district.

        How to apply:
         Foreign nationals leaving Bangladesh will have to apply for income tax
         clearance certificate/income tax exemption certificate in the following
         prescribed form:

                    Application for a certificate under section 107 of the
                               Income Tax Ordinance, 1984:

         To
                    The Deputy Commissioner of Taxes.
                    ...........................................................
                    ..........................................................

         Sir,
                 I request that a tax clearance or an exemption certificate be granted to me.
         I give below the necessary particulars.
              1.        Name of applicant ........................................................................
                        (in block letters).
              2.        Domicile ......................................................................................
              3.        Present address ..........................................................................
              4.        Permanent address .....................................................................
              5.        Nature of Business or profession of Bangladesh .......................
                        (if the visit to Bangladesh was made only as a tourist and no income was
                        earned during the period of stay in Bangladesh, it should be so stated).
              6.        Place(s) at which the business or profession is or was carried on
                        ......................................................................................................
              7.        Name and address of employer(s) of the applicant ......................................
                        ......................................................................
                        (in case the applicant is representing a firm or a company should be
                        stated)
              8.        Name of the Deputy commissioner of Taxes, if any where last assessment
                        of the applicant was made .....................................
              9.        Date of arrival in Bangladesh                      ..................................................
              10.       Probable date of departure .........................................................
              11.       Destination ...................................................................................

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              12.      Mode of travel (air/sea/land) ........................................................


              Place:                                                                           Yours faithfully,
              Date :
                                                                                                (Applicant)

              *Strike out whichever is inapplicable.


        Which documents are to be furnished with the application:
         The application for income tax clearance certificate/income tax exemption
         certificate shall be accompanied by a certificate given by the employer of the
         foreign nationals in the following prescribed form:



                  Certificate to be furnished by Employers/Associates/Agents/
                                 Head Office/Branch Office, etc.

         1. Certified that ........................................................................... is our
                                               (Name in block letters)
             employee/representative/associate.

         2. (i)        Certified that ................................................(Give name) is leaving
                       Bangladesh                     temporarily on leave/duty and will return by
                       .........................(Give approximate date if applicable).

              *(ii) Certified that his/her income was less than the taxable minimum during
                    the period (s).

              (iii)    A cheque for the amount of tax due along with the computation of
                       income is enclosed.

                (iv) We undertake to pay the liability, if any, when determined.


                                                               Signature ..........................................
                                                           Designation .......................................
                                                       Name and address of the Employers/Associates
                                                           /Agents/Head Office/Branch Office.




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         *Strike out whichever is inapplicable.




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        In case of foreign nationals not working in any organization in Bangladesh,
         his/her application shall be accompanied by a photo copy of passport (along
         with visa) and a guarantee certificate in place of the employer's certificate in
         the following proforma:


          Guarantee Certificate to be furnished by a tax payer in Bangladesh in
           the case of persons who are neither employees nor representatives
                              of any business organization.


          We/I, ............................................................................. certify (name in block letters)
         that ................................................. is known to us/me and that we/I undertake to
         pay his/her tax liability, if any, when determined.

                                                                    Signature of the guarantor .....................
                                                                    Name and address ...................................
                                                                    TIN ............................................................
                                                                    Circle ........................................................


        The format of employer's certificate in case of foreign nationals enjoying
         income tax exemption in Bangladesh. The application for income tax
         clearance certificate/income tax exemption certificate shall be accompanied
         by a declaration of his/her employer in the following proforma:

                               Declaration by employer of foreign national
                                         claiming tax exemption.

         Certified that ........................................................................... (name of the employee)
         is working in ................................ (name of the organization) in Bangladesh since
         ........................... His/her income is exempted from income tax in accordance with
         ........................... (specify section of law, SRO no. or agreement with Bangladesh
         Government etc.)


            Date                                                                   Signature
                                                                                  Designation
                                                                        Name & address of the organization


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        All applicants for income tax clearance certificate/income tax exemption
         certificate are requested to submit application to the concerned Deputy
         Commissioner of Taxes at least 3 (three) days before their probable
         departure from Bangladesh. For the sake of quick disposal of such
         applications, the concerned applicants are requested to clear their arrear tax
         due (if any) before such applications are submitted.


        This measure came into effect from 1st April, 2002.




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  Form to be filled in by the Foreign Nationals and produced before the
  Customs Authority at the air port during departure.
                                             This Form to be made available by the
                                             airlines or travel agents to foreign
                                             passengers at the time of ticketing.


  Government of the People’s Republic of Bangladesh

  Declaration Form to be filled in by the Foreign Nationals leaving
  Bangladesh and presented to the Tax Clearance counter at the airport

                                        M          F
1. Name in BLOCK LETTERS         SEX                    (Tick the relevant box)
___________________________________________________________________
2. Nationality ___________________ 3. Date of Birth ______________________
4. Passport No. ____________________
5. Address in Bangladesh _______________________________________________
____________________________________________________________________

6. Business or job in Bangladesh _________________________________________
   (where applicable)
7. Name and address of Employer(s)
   in Bangladesh (where applicable)

____________________________________________________________________
8. Whether obtained Tax Clearance   (Tick the relevant box)
   Certificate/Tax Exemption
   Certificate (If NOT, put the
   relevant Exemption Category no.,
   from 1 to 10, as shown overleaf)

9. Date of arrival in Bangladesh           _____________________________


                                             Signature (with date) of the Foreign
                                                National Leaving Bangladesh

Dated initial and Seal of Tax Clearance
Authority (TCA) at the airport
N.B. After issue of boarding pass by the Airlines, this Form is to beYes    No
                                                                     returned to
the TCA after flight departure

                                               Exemption Category no.



                                                                                     Please see overleaf




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                                                            Exemption Category


FOREIGN NATIONALS NOT REQUIRED TO SUBMIT INCOME TAX
CLEARANCE/ INCOME TAX EXEMPTION CERTIFICATE.
------------ ---------------- ------------ ---------------- ------------ ---------------------
1.    All members of diplomatic, trade or commercial missions appointed by foreign governments, trade commissioners and consul de carrier and
      all full time employees of such diplomatic missions, trade commissioners and consular officers;
2.    All officers and employees of foreign Government visiting Bangladesh on duty;
3.    The wives and dependants of persons mentioned in serial no. 1 & 2;
4.    All foreign nationals working as officers/staffs of International Monetary Fund, World Bank, Islamic Development Bank, Asian
      Development Bank, European Union, Organization of Islamic Conference, South Asian Association for Regional Co-operation and
      United Nations & its affiliates;
5.    All persons below the age of 18 (eighteen) years;
6.  All persons who have not spent more than ninety days at a time in Bangladesh;
7.  All persons who have not spent more than ninety days in any financial year in Bangladesh;
8.  Woman who gives a declaration to the effect that she is wholly dependent upon her husband, parent or guardian and has no independent
    source of income;
9. Foreign technicians working in any Export Processing Zone in Bangladesh for three years from his/ her arrival in Bangladesh;
10. Foreign nationals working in the Private Sector Power Generation in Bangladesh for three years from his/ her arrival in Bangladesh.




            Please contact for further details:


             Mr. Tahmid Hasnat Khan
             Second Secretary (Taxes-07)
             Room No. 204
             National Board of Revenue
             Rajasha Bhaban
             Segunbagicha
             Dhaka
             Phone: 406593
                    9341548
                                                                                                 National Board of Revenue
                                                                                                      Website: http://www.nbr-bd.org




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